When bonds are issued to finance the construction of a new municipal building, the proceedsare accounted for asa$)$ a revenue.b$)$ an expenditure.c$)$ an other financing source.d$)$ an other financing use. $\_\_\_\_\_\_\_\_\_21.$ The general fund sold a tractor to the capital projects fund, this reciprocal transfer is recordeda$)$ as an other financing source in the capital projects fund.b$)$ as an other financing use in the capital projects fund.c$)$ as an expenditure in the capital projects fund.d$)$ as a revenue in the capital projects fund. $\_\_\_\_\_\_\_\_\_22.$ The leasing of a city$-$owned airport to airlines is accounted for under which of these funds?Internal ServiceAgencya$)$ no yesb$)$ yes yesc$)$ yes nod$)$ no no $\_\_\_\_\_\_\_\_\_23.$ Depreciation on fixed assets should be recorded in which of the following fund types?governmental funds proprietary fundsa$)$ nonob$)$ noyesc$)$ yesnod